XML 34 R23.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2

Note 9 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2024

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

		Three Months Ended
		March 31,
		2024				2023
Net revenues:
Americas		$	54,655			$	48,578
APAC			5,761				6,100
EMEA			8,277				9,702
Total net revenues		$	68,693			$	64,380
Operating income:
Americas		$	9,427			$	2,521
APAC			(216	)			(192	)
EMEA			361				821
Total operating income		$	9,572			$	3,150
Interest expense:
Americas		$	426			$	274
APAC			13				(1	)
EMEA			91				117
Total interest expense, net		$	530			$	390
Other expense (income), net:
Americas		$	(15	)		$	28
APAC			32				(6	)
EMEA			(10	)			(80	)
Total other income, net		$	7			$	(58	)
Income before income tax expense:
Americas		$	9,461			$	2,219
APAC			531				(185	)
EMEA			(957	)			784
Total income before income tax expense		$	9,035			$	2,818
Income tax expense:
Americas		$	1,777			$	755
APAC			8				21
EMEA			69				265
Total income tax expense		$	1,854			$	1,041

		Three Months Ended
		March 31,
Net income (loss):
Americas		$	7,685			$	1,464
APAC			523				(206	)
EMEA			(1,027	)			519
Total net income		$	7,181			$	1,777
Net income (loss) attributable to non-controlling interest
Americas		$	282			$	485
APAC			(18	)			4
EMEA			290				422
Total net income attributable to non-controlling interest		$	554			$	911
Net income attributable to SPAR Group, Inc.
Americas		$	7,403			$	979
APAC			541				(210	)
EMEA			(1,317	)			97
Total net income attributable to SPAR Group, Inc.		$	6,627			$	866
Depreciation and amortization
Americas		$	442			$	462
APAC			32				13
EMEA			37				57
Total depreciation and amortization		$	511			$	532
Capital expenditures:
Americas		$	416			$	289
APAC			11				5
EMEA			5				49
Total capital expenditures		$	432			$	343

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

		March 31,				December 31,
		2024				2023
Assets:
Americas		$	98,820			$	71,372
APAC			5,711				13,361
EMEA			–				5,548
Total assets		$	104,531			$	90,281

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

		March 31,				December 31,
		2024				2023
Long lived assets:
Americas		$	4,408			$	4,585
APAC			42				1,015
EMEA			-				745
Total long lived assets		$	4,450			$	6,345

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

		Three Months Ended March 31,
		2024								2023
						% of								% of
						consolidated								consolidated
						net revenue								net revenue
United States		$	28,822				42.0	%		$	26,194				40.7	%
Brazil			19,297				28.1	%			18,082				28.1	%
South Africa			8,277				12.0	%			9,701				15.1	%
Mexico			3,267				4.8	%			2,472				3.8	%
China			2,698				3.9	%			2,677				4.2	%
Japan			1,418				2.1	%			1,553				2.4	%
Canada			3,269				4.8	%			1,830				2.8	%
India			1,645				2.4	%			1,406				2.2	%
Australia			-				0.0	%			465				0.7	%
Total net revenue		$	68,693				100.0	%		$	64,380				100.0	%

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

+ Details

Name:	us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

+ Details

Name:	us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration